Section 148A(b) & 148 notices invalid without approval from designated authorities

Ashok Kumar Makhija Vs Union of India (Through Secretary) And Ors. (Delhi High Court) The case of Ashok Kumar Makhija vs. Union of India (Through Secretary) And Ors., heard in the Delhi High Court, revolves around the issuance of notices under Sections 148 and 148A(b) of the Income Tax Act, 1961 (the Act), and subsequent reassessment proceedings for the Assessment Year (AY) 2017-18. The petitioner, engaged in wholesale trading of pan masala and beetle nut, contested the validity of the notices issued by the Revenue, alleging lack of jurisdiction and unlawful initiation of reassessment proceedi...